PRASHANT S PATIL S/O SADASHIVAN GOUDA PATIL V. THE INCOME TAX OFFICER

WP/103164/2022

AI Insights

The case involves Prashant S. Patil, the petitioner, who challenged the orders and notices issued by the Income Tax Officer under Sections 148A(d) and 148 of the Income Tax Act, 1961, for the Assessment Year 2015-16. The petitioner argued that his detailed reply to the 148A(b) notice was not considered by the respondent, leading to an erroneous order. The respondent defended the action, suggesting the writ petition should be dismissed. The court found that the respondent did not adequately consider the petitioner's documents and thus remanded the case for a fresh decision.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 766546 (HC-KARNATAKA)
• Appeal Type: Others
• Pronouncement Date: 13-09-2024
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: M THIRUMALESH
• Assessee Lawyers: H R KAMBIYAVAR
• Keywords: Assessment Year 2015-16; Income Tax; Notice; Writ of Certiorari; Order Quash
• Section: 148; 148A(b); 148A(d); 226; 227

Judgement Text

" - 1 - NC: 2024: KHC-D:13118 WP No. 103164 of 2022 IN THE HIGH COURT OF KARNATAKA, DHARWAD BENCH DATED THIS THE 13TH DAY OF SEPTEMBER, 2024 BEFORE THE HON'BLE MS. JUSTICE JYOTI MULIMANI WRIT PETITION NO. 103164 OF 2022 (T-IT) BETWEEN: PRASHANT.S. PATIL S/O SADASHIVAN GOUDA PATIL, AGED ABOUT 41 YEARS, KRISHNA HOUSING COLONY, HULKOTI-58225, GADAG DISTRICT. …PETITIONER (BY SRI. H.R. KAMBIYAVAR., ADVOCATE) AND: THE INCOME TAX OFFICER, WARD 3(2)(1), BMTC BUILDING, 80 FEET ROAD, 6TH BLOCK, NEAR KHB GAMES VILLAGE, KORAMANGALA, BENGALURU-560 095. …RESPONDENT (BY SRI. M.THIRUMALESH., ADVOCATE) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, SEEKING CERTAIN RELIEFS. THIS WRIT PETITION IS LISTED FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, AN ORDER IS MADE AS UNDER: Digitally signed by THEJASKUMAR N Location: HIGH COURT OF KARNATAKA - 2 - NC: 2024: KHC-D:13118 WP No. 103164 of 2022 ORAL ORDER Sri.H.R.Kambiyavar., counsel for the petitioner and Sri.M.Thirumalesh., counsel for the respondent have appeared in person. 2. The captioned Writ Petition is filed seeking a Writ of Certiorari to quash the order dated 30.03.2022 passed by the respondent under Section 148A(d) of the Income Tax Act, 1961 in DIN & Notice No: ITBA/AST/F/148A/2021-22/1042028804(1) for the Assessment Year 2015-16 vide Annexure-F and the Notice dated 30.03.2022 issued under Section 148 of the Income Tax Act, 1961 in DIN & Notice No: ITBA/AST/S/148_1/2021-22/1042031291(1) for the Assessment Year 2015-16 vide Annexure-G. Counsel Sri.H.R.Kambiyavar., in presenting his arguments strenuously urged that in response to 148A(b) notice, the petitioner had submitted a detailed reply, however, the respondent without considering the documentary evidence, erroneously passed an order under Section 148A(d). - 3 - NC: 2024: KHC-D:13118 WP No. 103164 of 2022 By way of reply, counsel Sri.M.Thirumalesh., justified the action on the part of the authority and submitted that the writ petition may be dismissed. 3. Heard the arguments and perused the Writ papers with care. 4. A perusal of the Writ papers reveals that in response to the section 148A (b) notice, the petitioner has filed a reply. However, in the order, the officer has not considered the documents that were given by the petitioner. In my view, the action on the part of the respondent is incorrect. Hence, the matter requires a remand. Therefore, the order passed under Section 148A(d) and notice issued under Section 148 of the Act are liable to be set aside, so they are set aside. 5. The Writ of Certiorari is ordered. The order dated 30.03.2022 passed by the respondent under Section 148A(d) of the Income Tax Act, 1961 in DIN & Notice No: ITBA/AST/F/148A/2021-22/1042028804(1) for the Assessment Year 2015-16 vide Annexure-F and the Notice dated 30.03.2022 issued under Section 148 of the Income Tax Act, 1961 in DIN & Notice No: ITBA/AST/S/148_1/2021- - 4 - NC: 2024: KHC-D:13118 WP No. 103164 of 2022 22/1042031291(1) for the Assessment Year 2015-16 vide Annexure-G are quashed. The matter is remanded to the proper authority to the stage of reply to 148A(b) notice and to pass a fresh order under Section 148A(d), after the issue of a reminder notice to the petitioner. A liberty is reserved for the petitioner to furnish further documents and clarifications. All contentions of the parties are kept open. 6. Resultantly, the Writ Petition is allowed and remanded. Sd/- (JYOTI MULIMANI) JUDGE TKN LIST NO.: 1 SL NO.: 10 "